Magdalena Schmitz has undergone some major changes in her life recently. In 2020, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of the end of 2021. Magdalena currently lives in Bedford, Pennsylvania. She was living in Pittsburgh when her husband passed away but she moved back to her childhood home so she could get help from her family raising her children. Magdalena was employed in Pittsburgh early in the year but left that job and relocated 100 miles away to pursue a new life and start her new job. Magdalena has three children (ages as of the end of the year): Alyssa (23), Tyler (16), and Connor (11). Magdalena would like to determine her federal income tax under the filing status that is most advantageous for her. Magdalena reported the following information: Magdalena's social security number is 294-83-2845 Alyssa's social security number is 824-84-8456 Tyler's social security number is 824-34-9584 Connor's social security number is 824-56-2984 Magdalena's mailing address is 623 S. Liberty Road Bedford, Pennsylvania 15522 Alyssa is unmarried and a full-time graduate student at Pennsylvania State University (PSU) (EIN 33-9876543). PS's address is 1250 Happy Valley, State College, PA 16801. She received her bachelor's degree the year her father passed away. This year represents her fifth year of full-time higher education schooling. Alyssa works part-time in State College to help

with some of her living expenses. Alyssa earned $2,300 in gross income during the year and had her income tax return prepared on campus by Volunteer Income Tax Assistance (VITA) volunteers (you do not need to prepare Alyssas return). Magdalena provided support for Alyssa including paying for rent, books, tuition, food, clothes, medicine, and other support items. In total, Magdalena provided $12,700 of support for the year. PSU provided Alyssa with a Form 1098-T at year end.

Alyssas higher education expenses for her university studies were as follows: Tuition $6,500

Books $2,000

In order to for Magdalena to maintain a full-time job, she sends Connor to a day care program after school five days a week. During the year, Magdalena paid the day care operator $4,250 for Connors care.

Magdalenas W-2s for the year reported the following:

Employer	Gross Wages	Federal Income Tax Withholding
Juniata Development Corporation	$48,435	$900

State Income Tax Withholding $700

Pittsburgh Real $2,450 $200 $125 Estate

Magdalenas employers withheld all applicable and appropriate payroll taxes.

Magdalena received her Economic Impact Payment (stimulus check) in 2021. (Should be ok to leave alone. If the recover rebate credit appears on the back of the 1040, enter $5,600 as the third economic impact payment (EIP3) received. This is $1,400 per taxpayer and dependent, the max amount.)

On January 1, 2020 (the prior year), Magdalena started a photography business in which she takes bridal and wedding photographs. She does not do any of the professional printing. However, she provides all the digital files to her clients on a password-protected web site as part of her service. This unique service, along with her skill and reputation, has allowed her to earn additional money on the weekends, primarily in the summer, to help support her daughter in college. Magdalena rents all the camera equipment and does not currently own any equipment herself. The photography business uses the cash method of accounting. The business did not have any obligation to file a Form 1099 to any payee during the year (just needed for the